Several EU state aid cases revealed an increased urgency for a solution on digital taxation, reopening the “problem stream” relatively soon after BEPS project

Pris: 1213 SEK exkl. moms. Tax planning structures used by some MNEs have become the bane of policymakers nowadays, at the OECD as well as the EU

Paketet innehåller sju delar men de tre kanske mest intressanta delarna för multinationella företag beskrivs kort nedan och bygger i mångt och mycket på det arbete som OECD gjort inom ramen för BEPS-projektet. EU-kommissionen uttalar också uttryckligen att ett syfte med ATAP är att säkerställa att BEPS-förslagen faktiskt införs av EU:s medlemsländer och att detta görs på ett harmoniserat och effektivt sätt. The departure of the U.S. and EU Commission from the OECD BEPS project is attributed to frustrations with the rise in intellectual property (or IP), as a key BEPS tool to create intangible assets, which are then turned into royalty payment BEPS schemes (double Irish), and/or capital allowance BEPS schemes (capital allowances for intangibles). Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI"). Base Erosion and Profit Shifting (BEPS), som innebär att vinster flyttas till stater med lägre skatter och kostnader till stater med högre skatter.4 En av de största orsakerna till BEPS som OECD har identifierat är så kallad treaty shopping där företag utnyttjar EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen.

The European Commission has driven the EU legislative agenda for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing Actions 2 on hybrid mismatches, 3 on controlled foreign companies (CFC) and 4 on interest deductibility. BEPS Actions implementation by country Action 2 – Hybrids On 5 October 2015, These measures likely will be amended once the EU 31 December 2019 March 2017 law allows the BEPS Project to be applied in the EU area, knowing that EU institutions cannot provide for any ex ante guarantee on the compliance of BEPS with EU law. To ensure that the important goals of global tax coordination – that the implementation of the BEPS Project implies – are achieved, this contribution aims to delineate preliminary EU och BEPS – nytt förslag möter stark kritik I april månads expertkommentar i skatterätt skriver Anders Hultqvist om EU-kommissionens kritiserade förslag om harmoniserande åtgärder för att komma tillrätta med skatteundandraganden inom EU. beps base erosion and profit shifting dir. kommittÉdirektiv dnr diarienummer ebit earnings before interest and taxes ebitda earnings before interest, taxes, depreciation and amortization ees europeiska ekonomiska samarbetsomrÅdet eu europeiska unionen eu-domstolen europeiska unionens domstol fsk fÖretagsskattekommittÉn feuf fÖrdraget om So wurden bereits einige BEPS-Empfehlungen durch EU-Richtlinien für die europäischen Mitgliedstaaten verbindlich umgesetzt. Zudem werden derzeit weitere Maßnahmen, die ebenfalls der Bekämpfung der Steuerumgehung dienen, in den europäischen Gremien erörtert.

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Several EU state aid cases revealed an increased urgency for a solution on digital taxation, reopening the “problem stream” relatively soon after BEPS project The European Banking Federation notes with interest the proposals tabled by the European. Commission to bring corporate tax rules in the EU into line with The European Commission and the US have unilaterally taken actions in 2017- 2018 that implement several key measures of the BEPS project, even going 3 Oct 2019 received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has In this article we analyze the different initiatives from the OECD and the European Union to neutralise the effects of hybrid mismatch arrangements. The first part Mazars Hong Kong organised a round table tax seminar on the topic of "How the recent changes impact your overseas investment- EU, OECD BEPS and Brexit" 8 Aug 2019 Since the final BEPS recommendations were endorsed by the G20 and European Union (EU) in 2015, they have gradually been implemented 23 Jan 2020 European Law plays a major role in the implementation of the BEPS Action Plan by Member States of the European Union.

8 Aug 2019 Since the final BEPS recommendations were endorsed by the G20 and European Union (EU) in 2015, they have gradually been implemented

Non-OECD Members partially endorsing BEPS initiatives, and ‘cherry-picking’ The OECD’s ‘BEPS 2.0’ initiative will change the global tax landscape — either because of its success and implementation or its failure and the chaos that would follow.

Based on the OECD’s BEPS recommendations, the EU Anti-Tax Avoidance Package (ATAP) aims to ensure that member states take a co-ordinated stance both in the implementation of the BEPS project and against tax avoidance. ATAP is structured around the following 4 elements: EU moves forward on BEPS Over the past few years, the EC has consulted on and proposed new legislation and guidance in areas that overlap with the OECD’s Action Plan items. As detailed in the table at the end of this section, steps taken by the EU already include: — applying EU st ate aid provisions from the Treaty on the The BEPS developments tracker allows users to browse and filter BEPS developments by date, geographical location and related BEPS Action. The EU has sought to lead by example, using the BEPS standards as the basis on which to create a solid, legal framework for Member States. What is the scale of tax evasion and avoidance in the EU? Tax evasion and avoidance are notoriously difficult to quantify, due to their nature and the lack of national data. The Organisation for Economic Cooperation and Development (OECD) has recently issued its final recommendations for the reform of the global business tax regime. This project, known as Base Erosion Profit Shifting (BEPS), was launched two years ago by countries of the G20 to help harmonize the tax treatment of global tr and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project.
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I Sverige har The role of the BEPS as an accelerator for corporate capital gains taxation renewals in the European Union. Visa enkel post Direktivet innebär att EU:s medlemsstater samordnar genomförandet av vissa av OECD:s åtgärdspunkter mot BEPS, däribland åtgärd 2 om hybrida Direktiven innebär att EU:s medlemsstater samordnar genomförandet av vissa av OECD:s åtgärdspunkter mot BEPS (Base Erosion and Profit Shifting), Direktiven innebär att EU:s medlemsstater samordnar genomförandet av vissa av OECD:s åtgärdspunkter mot BEPS (Base Erosion and Profit Shifting), the pressures put on low/zero tax jurisdictions to impose substance requirements under Action 5 of the BEPS Action Plan and EU initiatives. 14:30 – 14:50 The business views on BEPS and its implementation in the G20 and EU, Assoc.

De senaste åren har viktiga processer mot skatteflykt förts i EU och inom samarbetsorganet OECD. OECD:s projekt Base Erosion Profit Shifting. (BEPS) The EU has already issued several laws to try and hinder tax planning.
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The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) was established in June 2016 and brings together over 135 countries and jurisdictions to collaborate on the implementation of the OECD / G20 BEPS Package.

Krister Andersson (Confederation of Swedish Enterprise/ BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- tar i BEPS-projektet.

So wurden bereits einige BEPS-Empfehlungen durch EU-Richtlinien für die europäischen Mitgliedstaaten verbindlich umgesetzt. Zudem werden derzeit weitere Maßnahmen, die ebenfalls der Bekämpfung der Steuerumgehung dienen, in den europäischen Gremien erörtert.

UK. Netherlands. Luxemburg. Updates from . Asia. China. India.

EU moves forward on BEPS Over the past few years, the European Commission (EC) has undertaken consultations and proposed new legislation and guidance in a number of areas that overlap with the OECD’s Action Plan items. As detailed in the table at the end of this section, steps taken by the EU already include: Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe. EU-level. UK. Netherlands. Luxemburg. Updates from .